Method

Benefits to Donor

•        Give Cash

♦       Create income tax deduction for full amount of gift; Current gift.

•       Give Appreciated Stock or other assets

♦       Create income tax deduction; Avoid capital gains tax on gain; Current gift.

•       Bequest of Cash

(name Perry-Mansfield Performing Arts School & Camp in will or trust)

♦      Retain full use of assets during lifetime; Flexibility to change bequest; Estate tax savings.

•     Give Directly from your IRA

♦      If you are at least 70½, the Emergency Economic Stabilization Act of 2008 allows you to give up to $100,000 (per spouse) directly from your IRA to Perry-Mansfield Performing Arts School & Camp, until 12/31/2009.

•        Bequest of IRA or

       other Retirement Plan

♦      Retain full access / use of assets during lifetime; Flexibility; Estate tax savings; Income tax savings (due to nature of these tax-deferred assets).

•      Give Life Insurance Policy

♦       Create income tax deduction for gift value and insurance premiums; Leverage of small annual premiums or one-time cash outlay.

•        Create Gift Annuity

      (give cash or other asset in return for income for life)

♦       Receive high lifetime income (partially tax-free); Capital gain tax savings on appreciated assets; estate tax savings.

•       Give Personal Residence or Farm

(Retained Life Estate)

♦       Retain use of property for life; Receive partial income tax deduction; Estate tax savings.

•        Create Charitable Remainder Trust
(name Perry-Mansfield Performing Arts School & Camp as a beneficiary)

♦       Receive lifetime income; Receive immediate income tax deduction; Avoid capital gains tax on sale of appreciated assets; Flexible payout structure; Flexibility to change beneficiary; Estate tax savings; Create a perpetual memorial in your name.